Taxation of compensation payments from share certificates
This paper focuses on the income tax treatment of income from investments in classical index and basket certificates from equities. The focus is on the view of the investor resident in Switzerland who holds the products as part of her private assets.
The Liechtenstein private law establishment with divided or undivided capital
The Liechtenstein private law establishment is a very versatile and flexible legal form which is unknown under Swiss company law and cannot generally be assigned to corporations or foundations. The article deals with the "establishment" as a special feature of Liechtenstein company law.
Refund of withholding tax under the new Art. 23(2) VStG - an interpretative regulation
The reimbursement of withholding tax to domestic recipients of services requires, among other things, that the income subject to withholding tax and the assets on which it is based are declared "in an orderly manner".
Tax rulings - Swiss success model at risk?
Tax rulings are omnipresent in Swiss tax consulting. With the StAhiV, they have been incorporated into Swiss legislation for the first time as of 1 January 2017 and are referred to there as "preliminary tax assessments", about which other states must be informed in certain situations. Recently, the courts have also been increasingly concerned with questions relating to tax rulings.
Compensation paid by Swiss companies to foreign directors
This video provides information on the possible tax and social security implications of a board of directors resident in an EU country in the case of a Swiss company limited by shares if the board of directors is also self-employed in its country of residence.
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Block chain and distributed ledger technology: No changes to tax law
At its meeting on 19 June 2020, the Federal Council took note of the report on a possible need to adapt tax law in the area of block chaining. The report comes to the conclusion that there is no need for specific legislative adjustments in tax law.
Council of States adopts adjustments to the exchange of information (AIA)
In its meeting on 4 June 2020, the Council of States adopted the adjustments to the exchange of information (AIA).
FDK publishes statement on the consultation of the federal law on withholding tax
On 29 May 2020, the Conference of Cantonal Finance Directors (FDK) published a statement on the consultation process for the federal law on withholding tax.
FTA publishes 2019 activity report
The Federal Tax Administration (FTA) published its 2019 Activity Report on 17 April 2020.
Federal Council wants to strengthen debt capital market with tax reform
On 3 April 2020, the Federal Council adopted a consultation draft to strengthen the debt capital market in Switzerland and to close a gap in withholding tax protection.
Selected parliamentary business in the tax area at federal level (March 2020)
The Federal Tax Administration (FTA) has published a revised version of the overview of selected parliamentary business in the tax field at federal level.
FTA publishes measures and circulars due to coronavirus
The Federal Tax Administration (FTA) published measures due to the coronavirus on 26 March 2020, referring to the package of measures adopted by the Federal Council (see our contribution of 21 March 2020). Furthermore, on 24 March 2020 it issued a corresponding circular concerning payment relief for direct federal tax.
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Droit pénal fiscal en matière d'impôt anticipé et de droits de timbre
Workshop on the occasion of the ISIS) seminar of 14 November 2018 entitled "Droit pénal fiscal et rappel d'impôt
Tax issues and tax planning for permanent establishments
Workshop on the occasion of the ISIS) seminar of 27 September 2018 entitled "Value Added Tax. Current. Compact. Interdisciplinary."
Taxation of investments in securities in Switzerland - including structured products, collective investments and segregation of private and professional asset management
Workshop on the occasion of the ISIS) seminar on 10-11 September 2018 entitled "Taxation of investments in securities in Switzerland
